2024-05-03T16:43:27-05:00 2023-06-30 910189318 MOSS ADAMS LLP 225 S LAKE AVE SUITE 900 PASADENA CA 91101 990 2022-07-01 461870181 MEMORIALCARE SELECT HEALTH PLAN MEMO 6572413953 17360 BROOKHURST STREET FOUNTAIN VALLEY CA 92708 BARRY ARBUCKLE PRESIDENT/CEO 6572413953 2024-04-24 1 BARRY ARBUCKLE 999009999 1 LAUREN A HAVERLOCK P00545829 3104770450 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BARRY ARBUCKLE 17360 BROOKHURST STREET FOUNTAIN VALLEY CA 92708 51349756 0 X WWW.MEMORIALCARESELECTHEALTHPLAN.ORG X 2012 CA THE SPECIFIC PURPOSE OF MEMORIALCARE SELECT HEALTH PLAN (MCSHP) IS TO PROMOTE THE SOCIAL COMMON GOOD AND GENERAL WELFARE OF THE COMMUNITIES SERVED BY MCSHP BY OPERATING, DIRECTLY OR THROUGH DIVISIONS, SUBSIDIARIES OR JOINT VENTURES WITH OTHER HEALTH PROVIDERS, A CALIFORNIA KNOX KEENE HEALTH CARE SERVICE PLAN (THE "PLAN") AS DEFINED IN THE KNOX-KEENE HEALTH CARE SERVICES PLAN ACT OF 1975, AS AMENDED, AND TO ENGAGE IN ALL ACTIVITIES THAT SUPPORT, FURTHER OR RELATE TO THE OPERATION OF THE PLAN. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE PRIMARY INITIAL PURPOSE OF THE CORPORATION IS TO SUPPORT MANAGED MEDI-CAL MEMBERS IN PREPARATION OF THE CALIFORNIA CHILDREN'S SERVICES DEMONSTRATION PROJECTS UNDERTAKEN BY THE CALIFORNIA DEPARTMENT OF HEALTH SERVICES. 3 1 40 1 0 0 0 0 42711503 51329614 10548 20142 0 0 42722051 51349756 0 0 0 0 4330959 4840660 0 0 0 53158745 58128657 57489704 62969317 -14767653 -11619561 20904666 27780950 13148468 16060456 7756198 11720494 X THE SPECIFIC PURPOSE OF MEMORIALCARE SELECT HEALTH PLAN (MCSHP) IS TO PROMOTE THE SOCIAL COMMON GOOD AND GENERAL WELFARE OF THE COMMUNITIES SERVED BY MCSHP BY OPERATING, DIRECTLY OR THROUGH DIVISIONS, SUBSIDIARIES OR JOINT VENTURES WITH OTHER HEALTH PROVIDERS, A CALIFORNIA KNOX KEENE HEALTH CARE SERVICE PLAN (THE "PLAN") AS DEFINED IN THE KNOX-KEENE HEALTH CARE SERVICES PLAN ACT OF 1975, AS AMENDED, AND TO ENGAGE IN ALL ACTIVITIES THAT SUPPORT, FURTHER OR RELATE TO THE OPERATION OF THE PLAN. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE PRIMARY INITIAL PURPOSE OF THE CORPORATION IS TO SUPPORT MANAGED MEDI-CAL MEMBERS IN PREPARATION OF THE CALIFORNIA CHILDREN'S SERVICES DEMONSTRATION PROJECTS UNDERTAKEN BY THE CALIFORNIA DEPARTMENT OF HEALTH SERVICES. 0 0 56472933 51329614 THE SPECIFIC PURPOSE OF MEMORIALCARE SELECT HEALTH PLAN (MCSHP) IS TO PROMOTE THE SOCIAL COMMON GOOD AND GENERAL WELFARE OF THE COMMUNITIES SERVED BY MCSHP BY OPERATING, DIRECTLY OR THROUGH DIVISIONS, SUBSIDIARIES OR JOINT VENTURES WITH OTHER HEALTH PROVIDERS, A CALIFORNIA KNOX KEENE HEALTH CARE SERVICE PLAN (THE "PLAN") AS DEFINED IN THE KNOX-KEENE HEALTH CARE SERVICES PLAN ACT OF 1975, AS AMENDED, AND TO ENGAGE IN ALL ACTIVITIES THAT SUPPORT, FURTHER OR RELATE TO THE OPERATION OF THE PLAN. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE PRIMARY INITIAL PURPOSE OF THE CORPORATION IS TO SUPPORT MANAGED MEDI-CAL MEMBERS IN PREPARATION OF THE CALIFORNIA CHILDREN'S SERVICES DEMONSTRATION PROJECTS UNDERTAKEN BY THE CALIFORNIA DEPARTMENT OF HEALTH SERVICES. 56472933 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1731 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MARK GUNTER 6572413953 2840 LONG BEACH BOULEVARD LONG BEACH CA 90806 BARRY S ARBUCKLE BOARD CHAIR, MHS PRESIDENT/CEO 1.00 59.00 X X 0 4388545 1927624 JOHN BISHOP THRU 010623 CEO/EVP, LBMMC 1.00 59.00 X 0 1427034 361910 MARIBEL FERRER CEO, SHP 1.00 59.00 X X 0 456447 10042 MARIA CHANDLER MD DIRECTOR 1.00 0.00 X 0 0 0 STEPHEN MCNAMARA VP PFS AND CFO SHP 4.00 56.00 X 0 464402 44206 SCOTT FERER CHIEF MEDICAL OFFICER 60.00 0.00 X 0 427555 33145 SANDRA K JENSEN RN, CASE MANAGER, LEAD 60.00 0.00 X 166811 0 20294 MARK GUNTER DIRECTOR, FINANCE 60.00 0.00 X 183648 0 25800 DEBORAH R SCHUTZ DIRECTOR, MEDICAL MANAGEMENT 60.00 0.00 X 165436 0 20760 HIEU HAN MANAGER, ENROLLMENT 60.00 0.00 X 111954 0 24396 REBECCA RODRIGUEZ MANAGER, QUALITY 60.00 0.00 X 150041 0 5535 777890 7163983 2473712 8 0 1 0 LONG BEACH MEMORIAL MEDICAL CENTER 2801 ATLANTIC AVE LONG BEACH CA 90806 HOSPITAL SERVICES 5291675 MEMORIALCARE MEDICAL FOUNDATION 17360 BROOKHURST ST FOUNTAIN VALLEY CA 92708 PROFESSIONAL PHYSICIAN SERVCIES 4676687 THE CHILDRENS CLINIC 2790 ATLANTIC AVE LONG BEACH CA 90806 FQHC MEDICAL CLINIC 2783317 SOLOMON LAKTINEH MD A MEDICAL CORP 780 ATLANTIC AVE LONG BEACH CA 90813 PROFESSIONAL PHYSICIAN SERVCIES 2719078 CARDIN HEALTHCARE A MEDICAL GROUP INC 2880 ATLANTIC AVE STE 230 LONG BEACH CA 90806 PROFESSIONAL PHYSICIAN SERVCIES 1907642 83 CAPITATION REVENUE 624100 49347668 49347668 PREMIUM REVENUE 900099 1981946 1981946 51329614 20142 20142 51349756 51329614 0 20142 836148 125422 710726 2750243 1777636 972607 123232 123232 871690 222700 648990 259347 141484 117863 1568823 1568823 539782 539782 95345 95345 150664 150664 215915 16787 199128 1270274 135229 1135045 2843 2678 165 70056 70056 MEDICAL EXPENSES 53722628 53722628 OTHER PURCHASED SERVICE 492327 328369 163958 62969317 56472933 6496384 0 13545828 21700897 1950835 855864 6625 7479 1027013 126925 1077613 900088 323765 316622 4000000 4000000 20904666 27780950 12783793 15394904 364675 665552 13148468 16060456 X 7756198 11720494 7756198 11720494 20904666 27780950 X -11619561 -7143 15591000 X 0 1 X 1 0 202470 126925 75545 824543 824543 900088 DUE TO AFFILIATES 635241 401K LOAN REPAY 10009 GROUP HEALTH PREMIUM 20302 665552 X 51342613 -7143 -7143 51349756 0 51349756 62969317 0 62969317 0 62969317 PART X, LINE 2: MEMORIALCARE SELECT HEALTH PLAN HAS BOTH CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS. THE FOLLOWING ASC 740 FOOTNOTE IS FROM THE CONSOLIDATED MEMORIAL HEALTH SERVICES AUDITED FINANCIAL STATEMENTS: ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE GUIDANCE IS APPLICABLE TO PASS-THROUGH ENTITIES AND TAX-EXEMPT ORGANIZATIONS. NO SIGNIFICANT TAX LIABILITY OR TAX BENEFITS, INTEREST OR PENALTIES WAS ACCRUED FOR AT JUNE 30, 2023 AND 2022. 0 1 0 0 0 0 0 1 0 BARRY S ARBUCKLE BOARD CHAIR, MHS PRESIDENT/CEO 0 1716120 0 2163320 0 509105 0 1902383 0 25241 0 6316169 0 1515570 JOHN BISHOP THRU 010623 CEO/EVP, LBMMC 0 713893 0 389013 0 324128 0 343190 0 18720 0 1788944 0 447011 STEPHEN MCNAMARA VP PFS AND CFO SHP 0 334828 0 95046 0 34528 0 24400 0 19806 0 508608 0 0 MARIBEL FERRER CEO, SHP 0 345686 0 93190 0 17571 0 1783 0 8259 0 466489 0 0 SCOTT FERER CHIEF MEDICAL OFFICER 0 327596 0 86592 0 13367 0 15250 0 17895 0 460700 0 0 MARK GUNTER DIRECTOR, FINANCE 165928 0 16726 0 994 0 9590 0 16210 0 209448 0 0 0 SANDRA K JENSEN RN, CASE MANAGER, LEAD 166200 0 395 0 216 0 8779 0 11515 0 187105 0 0 0 DEBORAH R SCHUTZ DIRECTOR, MEDICAL MANAGEMENT 163691 0 0 0 1745 0 8205 0 12555 0 186196 0 0 0 REBECCA RODRIGUEZ MANAGER, QUALITY 136509 0 13374 0 158 0 4522 0 1013 0 155576 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER IS DETERMINED BY MEMORIAL HEALTH SERVICES (MHS), THE TAX-EXEMPT PARENT OF MEMORIALCARE SELECT HEALTH PLAN. SEE SCHEDULE O FORM 990, PART VI, LINES 15A AND 15B FOR THE PROCESS USED BY MHS TO DETERMINE COMPENSATION. PART I, LINE 4B LINE 4B - SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: THE ORGANIZATION MAINTAINS A DEFINED CONTRIBUTION PLAN WHERE EACH YEAR'S CONTRIBUTION VESTS AFTER THREE YEARS. DURING THE 2022 CALENDAR YEAR, THE ORGANIZATION MADE THE FOLLOWING CONTRIBUTIONS TO THE PLAN ON BEHALF OF THE FOLLOWING INDIVIDUALS, WHICH IS REPORTED AS "RETIREMENT AND DEFERRED COMPENSATION" ON SCHEDULE J, PART II, COLUMN (C). CONTRIBUTIONS THAT ARE IMMEDIATELY VESTED UNDER THE CIRCUMSTANCES REFERENCED BELOW ARE REPORTED AS "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, COLUMN (B)(III). BARRY S. ARBUCKLE - $486,581 JOHN BISHOP - $318,790 PART I, LINE 7 CERTAIN EXECUTIVES RECEIVE PART OF THEIR OVERALL COMPENSATION IN THE FORM OF AN ANNUAL INCENTIVE PAYMENT. SEVERAL FINANCIAL AND NON-FINANCIAL METRICS ARE UTILIZED IN THE FORMULA FOR THE INCENTIVE COMPENSATION, AND THESE METRICS AND THE FORMULA ARE REVIEWED AND APPROVED EACH YEAR IN ADVANCE BY THE COMPENSATION COMMITTEE OF THE ORGANIZATION'S BOARD OF DIRECTORS. PAYMENT OF ANY INCENTIVE COMPENSATION MUST BE APPROVED BY THE COMPENSATION COMMITTEE AFTER IT HAS REVIEWED THE METRICS TO DETERMINE WHETHER THEY HAVE BEEN MET AND THE AMOUNT OF THE PAYMENTS (IF ANY) BASED ON THE APPROVED FORMULA. FORM 990, PART VI, SECTION A, LINE 6 MEMORIAL HEALTH SERVICES (MHS), A RELATED TAX-EXEMPT ORGANIZATION, IS THE SOLE CORPORATE MEMBER OF MEMORIALCARE SELECT HEALTH PLAN. FORM 990, PART VI, SECTION A, LINE 7A THE MEMORIAL HEALTH SERVICES (MHS) BOARD, AS THE RELATED TAX-EXEMPT PARENT ORGANIZATION, AND SOLE MEMBER OF MEMORIALCARE SELECT HEALTH PLAN, HAS THE RIGHT TO ELECT AND REMOVE THE MEMBERS OF THE GOVERNING BODY OF MEMORIALCARE SELECT HEALTH PLAN. FORM 990, PART VI, SECTION A, LINE 7B THE EXERCISE OF THE FOLLOWING POWERS IS RESERVED TO THE CORPORATION'S MEMBER, MEMORIAL HEALTH SERVICES: A. ADOPT MISSION, PHILOSOPHY AND VALUES STATEMENTS OF THE CORPORATION AND ANY AMENDMENTS OR SUPPLEMENTS TO SUCH STATEMENTS. B. AMEND ARTICLES OF INCORPORATION OR BYLAWS OF THE CORPORATION. C. ELECT AND REMOVE DIRECTORS OF THE CORPORATION. D. SELL, LEASE, EXCHANGE, MORTGAGE, PLEDGE OR OTHERWISE DISPOSE OF ALL OR SUBSTANTIALLY ALL, THE PROPERTY AND ASSETS OF THE CORPORATION. E. MERGE, CONSOLIDATE OR VOLUNTARILY DISSOLVE THE CORPORATION. F. FORM A SUBSIDIARY OR ENTER INTO AN AGREEMENT TO ACT AS A GENERAL PARTNER. G. RETAIN AN ATTORNEY OR FIRM OF ATTORNEYS TO PROVIDE LEGAL SERVICES FOR THE CORPORATION. H. AUTHORIZE THE PURCHASE OF INSURANCE PROVIDING COVERAGE FOR THE CORPORATION AND ITS PROPERTIES, AS WELL AS THE ESTABLISHMENT AND OPERATION OF A PROGRAM OF RISK MANAGEMENT. I. RETAIN AN ACCOUNTANT OR FIRM OF ACCOUNTANTS TO PROVIDE ACCOUNTING AND AUDITING SERVICES FOR THE CORPORATION. J. ADOPT ANNUAL OPERATING AND CAPITAL BUDGETS FOR THE CORPORATION. K. INCUR INDEBTEDNESS, AS SO DEFINED, IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. L. AUTHORIZE ANY UNBUDGETED EXPENDITURE IN EXCESS OF $250,000 FOR CAPITAL IMPROVEMENTS TO THE PROPERTIES OWNED BY THE CORPORATION AND NOT APPROVED BY THE BUDGET PROCEDURE. M. ADOPT A STRATEGIC LONG-RANGE OR MASTER PLAN FOR THE CORPORATION AND TO RETAIN ANY CONSULTANTS WITH RESPECT THERETO. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION GATHERED FROM MEMORIALCARE'S LEGAL DEPARTMENT AND UPPER MANAGEMENT. THE 990 WAS REVIEWED BY THE DIRECTOR OF FINANCE AND THE CFO. THE 990 WAS MADE AVAILABLE TO THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE GENERAL COUNSEL'S OFFICE (OF MEMORIAL HEALTH SERVICES) ANNUALLY SURVEYS EACH DIRECTOR AND OFFICER AND REQUIRES AFFIRMATION THAT THE CONFLICT OF INTEREST POLICY HAS BEEN READ AND UNDERSTOOD. THE RESULTS OF THE SURVEY ARE REPORTED TO THE GOVERNANCE COMMITTEE OF THE PARENT WHICH IS THE COMMITTEE RESPONSIBLE FOR GOVERNANCE OVERSIGHT AND NOMINATIONS. CONFLICTS ARE EVALUATED FOR BEING OCCASIONAL OR DISABLING IN NATURE. THE GENERAL COUNSEL MAKES THE INITIAL EVALUATION AND ADVISES THE GOVERNANCE COMMITTEE IN ITS DELIBERATIONS. IF AND AS AN OCCASIONAL CONFLICT IS IDENTIFIED, THE GENERAL COUNSEL ADVISES THE SUBJECT DIRECTOR AND GOVERNANCE IN A "REBUTTABLE PRESUMPTION" TYPE PROCESS. SHOULD A DISABLING CONFLICT BE IDENTIFIED, THE DIRECTOR RESIGNS OR IS REMOVED UPON THE RECOMMENDATION OF THE GENERAL COUNSEL, GOVERNANCE COMMITTEE AND BOARD. IN ADDITION, AN ANNUAL NOTICE IS SENT BY EMAIL TO EACH EMPLOYEE HAVING EMAIL REGARDING THE ACCEPTANCE OF GIFTS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO OF THE ORGANIZATION IS NOT COMPENSATED BY THE FILING ORGANIZATION, BUT RATHER BY THE TAX EXEMPT PARENT, MEMORIAL HEALTH SERVICES (MHS). FOLLOWING IS THE PROCESS THAT THE PARENT ORGANIZATION UNDERTAKES TO APPROVE THE CEO'S COMPENSATION. THE COMPENSATION OF ALL EXECUTIVES HOLDING THE POSITION OF VICE PRESIDENT OR HIGHER (E.G., SENIOR VICE PRESIDENT OR C-LEVEL OFFICER), INCLUDING THE CEO, IS REVIEWED ANNUALLY BY AN INDEPENDENT CONSULTANT WITH EXPERTISE IN ASSESSING WHETHER EXECUTIVE COMPENSATION IS REASONABLE AND CONSISTENT WITH FAIR MARKET VALUE, CONSIDERING APPROPRIATE MARKET DATA. THE RESULTS OF THIS REVIEW ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE ORGANIZATION'S BOARD OF DIRECTORS FOR CONSIDERATION, AND BASED UPON THIS INFORMATION, COMPENSATION (INCLUDING ANY PROPOSED CHANGES TO COMPENSATION) IS APPROVED ONLY IF THE COMPENSATION COMMITTEE, HAVING CONSIDERED THE REVIEW AND DATA PRESENTED BY THE INDEPENDENT EXPERT CONSULTANT, DETERMINES THAT THE COMPENSATION IS REASONABLE AND CONSISTENT WITH FAIR MARKET VALUE. SUCH DETERMINATIONS ARE REFLECTED IN THE MINUTES OF THE MEETING(S) OF THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 MCSHP FINANCIAL STATEMENTS ARE FILED ON CALIFORNIA'S DEPARTMENT OF MANAGED HEALTHCARE (DMHC) PUBLIC WEBSITE. CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: NET ASSET TRANSFER FROM MEMORIAL HEALTH SERVICES 15,591,000. SADDLEBACK MEMORIAL FOUNDATION 24451 HEALTH CENTER DRIVE LAGUNA HILLS CA 92653 330011887 PHILANTHROPY CA 501(C)(3) LINE 7 SMMC 0 MEMORIAL MEDICAL CENTER FOUNDATION 2801 ATLANTIC AVENUE LONG BEACH CA 90806 956105984 PHILANTHROPY CA 501(C)(3) LINE 7 LBMMC 0 MEMORIALCARE HOME HEALTH LLC 23521 PASEO DE VALENCIA STE 100 FOUNTAIN VALLEY CA 92708 463056446 HEALTHCARE CA N/A 0 0 BEACH SURGICAL HOLDINGS LLC 3000 RIVERCHASE GALLERIA STE 500 BIRMINGHAM AL 35244 371708521 HEALTHCARE CA N/A 0 0 MEMORIALCARE INNOVATION FUND 320 GOLDEN SHORE AVENUE STE 120 LONG BEACH CA 90802 460791893 INVESTMENTS CA N/A 0 0 BEACH SURGICAL HOLDINGS II LLC 17360 BROOKHURST ST FOUNTAIN VALLEY CA 92708 472083076 HEALTHCARE CA N/A 0 0 SUMMATION HEALTH VENTURES 320 GOLDEN SHORE AVENUE STE 120 LONG BEACH CA 90802 465252681 INVESTMENTS DE N/A 0 0 MC FV MOB I LLC 17360 BROOKHURST ST FOUNTAIN VALLEY CA 92708 464578097 OWN, OPERATE, LEASE, MAINTAIN THE MEDICAL OFFICE BUILDING PROPERTY CA N/A 0 0 RMV MOB I LLC 17360 BROOKHURST ST FOUNTAIN VALLEY CA 92708 301013230 OWN, OPERATE, LEASE, MAINTAIN THE MEDICAL OFFICE BUILDING PROPERTY CA N/A 0 0 BRISTOL PARK INVESTMENT GROUP I LP 17360 BROOKHURST ST FOUNTAIN VALLEY CA 92708 330180494 OWN, LEASE, PROVIDE MANAGEMENT SERVICES FOR MEDICAL OFFICE BUILDING CA N/A 0 0 BRISTOL PARK INVESTMENT GROUP II LP 17360 BROOKHURST ST FOUNTAIN VALLEY CA 92708 330180495 OWN, LEASE, PROVIDE MANAGEMENT SERVICES FOR MEDICAL OFFICE BUILDING CA N/A 0 0 BRISTOL PARK INVESTMENT GROUP III LP 17360 BROOKHURST ST FOUNTAIN VALLEY CA 92708 330226684 OWN, LEASE, PROVIDE MANAGEMENT SERVICES FOR MEDICAL OFFICE BUILDING CA N/A 0 0 BRISTOL PARK INVESTMENT GROUP V LP 17360 BROOKHURST ST FOUNTAIN VALLEY CA 92708 330975781 OWN, LEASE, PROVIDE MANAGEMENT SERVICES FOR MEDICAL OFFICE BUILDING CA N/A 0 0 PS CENTER LLC 1640 NEWPORT BLVD STE 100 COSTA MESA CA 92627 900876656 HEALTHCARE CA N/A 0 0 NATIONAL HEALTHCARE SERVICES 330 GOLDEN SHORE AVENUE LONG BEACH CA 90802 953496341 MEDICAL INVESTING CA N/A C 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0 SCHEDULE R, PART II MEMORIALCARE SELECT HEALTH PLAN (MCSHP) IS RELATED TO THE CENTRAL ORGANIZATION AND SUBORDINATE ORGANIZATIONS IN THE MEMORIAL HEALTH SERVICES GROUP EXEMPTION. MCSHP AND THE SUBORDINATES ARE BOTH CONTROLLED BY THE CENTRAL ORGANIZATION, MEMORIAL HEALTH SERVICES (MHS). THE CENTRAL ORGANIZATION AND OTHER SUBORDINATE ORGANIZATIONS OF THE MEMORIAL HEALTH SERVICES GROUP EXEMPTION HAVE NOT BEEN INCLUDED IN SCHEDULE R, PART II, IN ACCORDANCE WITH THE IRS INSTRUCTIONS.